本文選題：新審計(jì)風(fēng)險(xiǎn)模型　切入點(diǎn)：風(fēng)險(xiǎn)導(dǎo)向　出處：《東北財(cái)經(jīng)大學(xué)》2005年碩士論文　論文類型：學(xué)位論文

【摘要】：現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)作為一種重要的審計(jì)理念和方法，受到會(huì)計(jì)和審計(jì)界的普遍關(guān)注。二十世紀(jì)九十年代，國(guó)外學(xué)者對(duì)傳統(tǒng)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法加以改進(jìn)，彌補(bǔ)了其諸多缺陷，特別是對(duì)傳統(tǒng)審計(jì)風(fēng)險(xiǎn)模型的改進(jìn)�？梢哉f(shuō)，現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法是審計(jì)技術(shù)在系統(tǒng)理論和戰(zhàn)略管理理論上的重大創(chuàng)新，代表了現(xiàn)代審計(jì)方法發(fā)展的最新趨勢(shì)。國(guó)際審計(jì)和保證準(zhǔn)則委員會(huì)于2003年10月發(fā)布了三個(gè)新的國(guó)際審計(jì)風(fēng)險(xiǎn)準(zhǔn)則，并從2004年12月15日開(kāi)始執(zhí)行這三個(gè)新風(fēng)險(xiǎn)準(zhǔn)則。中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)根據(jù)國(guó)際審計(jì)準(zhǔn)則的最新發(fā)展，于2004年10月對(duì)已修訂的四個(gè)新審計(jì)風(fēng)險(xiǎn)準(zhǔn)則在全國(guó)范圍內(nèi)征求意見(jiàn)，計(jì)劃于2005年內(nèi)正式發(fā)布。國(guó)際審計(jì)和保證準(zhǔn)則委員會(huì)和中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)的舉動(dòng)，更加確定了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法的作用和地位。 本文第一部分由現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法的基本理論著手，第二部分重點(diǎn)介紹了審計(jì)風(fēng)險(xiǎn)模型的變更。面對(duì)現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的強(qiáng)大優(yōu)勢(shì)，第三部分從必要性和可能性兩方面分析了此方法在我國(guó)應(yīng)用的可行性。筆者認(rèn)為，，現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)是注冊(cè)會(huì)計(jì)師審計(jì)模式的必然選擇，是適應(yīng)審計(jì)環(huán)境變化、審計(jì)準(zhǔn)則國(guó)際協(xié)調(diào)及審計(jì)工作的客觀要求。但是，針對(duì)我國(guó)注冊(cè)會(huì)計(jì)師目前的執(zhí)業(yè)水準(zhǔn)和審計(jì)環(huán)境的現(xiàn)實(shí)，引進(jìn)和實(shí)施風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方面存在哪些問(wèn)題，應(yīng)如何采取對(duì)策，值得探討。筆者在文章的第四部分借鑒畢馬威研究的經(jīng)營(yíng)計(jì)量程序，提出了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模型的分析應(yīng)用框架。第五部分則從宏觀方面提出我國(guó)應(yīng)用現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的應(yīng)對(duì)措施。一是積極完善中國(guó)獨(dú)立審計(jì)準(zhǔn)則體系；二是加強(qiáng)行業(yè)知識(shí)的儲(chǔ)備，實(shí)現(xiàn)審計(jì)市場(chǎng)的行業(yè)化；三是加強(qiáng)道德建設(shè)，有效規(guī)避道德風(fēng)險(xiǎn)。
[Abstract]:As an important audit concept and method, modern risk-based audit has received widespread attention in the field of accounting and auditing. In 1990s, foreign scholars improved the traditional risk-based auditing method and made up for its many defects. Especially the improvement of the traditional audit risk model. It can be said that the modern risk-oriented audit method is an important innovation in the system theory and the strategic management theory of audit technology. Representing the latest trend in the development of modern auditing methods. In October 2003, the International Audit and Assurance Standards Board issued three new international auditing risk standards, In accordance with the latest development of international auditing standards, the Chinese Institute of Certified Public Accountants (CCPAs) solicited comments on the four revised new auditing risk standards nationwide on October 2004. The plan will be officially released in 2005. The actions of the International auditing and Assurance Standards Committee and the China Institute of Certified Public Accountants have further confirmed the role and status of modern risk-oriented auditing methods. The first part of this paper begins with the basic theory of the modern risk-oriented audit method, the second part mainly introduces the change of the audit risk model, facing the powerful advantage of the modern risk-based audit, The third part analyzes the feasibility of applying this method in our country from the aspects of necessity and possibility. The author thinks that modern risk-oriented audit is the inevitable choice of CPA audit mode and adapts to the change of audit environment. The international coordination of auditing standards and the objective requirements of audit work. However, in view of the current practice level of certified public accountants and the reality of the audit environment in China, what problems exist in the introduction and implementation of risk-based audit, and how to take countermeasures, In the 4th part of the article, I draw lessons from KPMG's business measurement program, The author puts forward the analysis and application framework of modern risk-oriented audit model. Part 5th puts forward the countermeasures of applying modern risk-based audit in China from the macro aspect. The second is to strengthen the industry knowledge reserve, to realize the audit market industry, the third is to strengthen the moral construction, effectively avoid the moral hazard.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 吳希慧;;論審計(jì)風(fēng)險(xiǎn)的形成原因及防范措施[J];中國(guó)水運(yùn)(下半月);2008年10期

相關(guān)碩士學(xué)位論文 前3條

1 張晉芳;現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)及在我國(guó)運(yùn)用的研究[D];山西財(cái)經(jīng)大學(xué);2011年

2 孫雯;供應(yīng)鏈內(nèi)部審計(jì)方法研究及其在汽車企業(yè)的應(yīng)用[D];哈爾濱工業(yè)大學(xué);2009年

3 高翠霞;現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在我國(guó)會(huì)計(jì)師事務(wù)所的應(yīng)用研究[D];哈爾濱工程大學(xué);2009年

本文編號(hào)：1594017